ACCESS TO CUSTOMS AND IMPORT VAT DATA IN THE SECTION "RECHNUNGSWESEN ZOLL" SINCE OCTOBER 6, 2021.

Since October 6, 2021, under section "Rechnungswesen ZOLL", customs data can be retrieved via FinanzOnline (FON) and the so-called Unternehmensserviceportal (USP). This enables companies to access the customs accounts held by the Customs Authority Austria. General data of the customs account, movements, inventories as well as customs account statements are made available. Also tax representatives as Deloitte can retrieve the client’s customs accounts held by the Customs Authority Austria.

In addition, since October 6, companies are able to retrieve data regarding import VAT, which was assessed from the Customs Authority Austria and levied by the Austrian tax authorities acc to Sec 26 para 3 No 2 Austrian VAT Tax Act("non-cash import VAT procedure"). The monthly import VAT check lists showing the import VAT amounts in this respect, are made available via section "Rechnungswesen ZOLL" as well.

Practical advice: Sec 26 para 3 No 2 Austrian VAT Tax Act/"non-cash import VAT procedure" stipulates the following requirements:

• The import VAT arises in accordance with Art. 77 of the Union Customs Code and it is not only a subsequent correction,
• The debtor of the import VAT is a taxable person (acc to Sec 2 Austrian VAT Act), registered for VAT purposes in Austria and the goods are imported for the business of the debtor and
• The debtor of the import VAT declares in the customs declaration itself that he makes use of this regulation

Please note that the Austrian authorities will still provide tax account statements as well as import VAT checklists.